2015 (10) TMI 1088

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....eir claim for refund was rejected on the ground that return for the assessment years 1996-97 and 1997-98 were filed belatedly and Ext.P16 order, declining to condone delay in filing the returns. By the judgment under appeal, relying on the judgment of this Court in Pala Marketing Co-op. Society Ltd. v. Union of India and Others [2008 (1) KLJ 561], the learned Single Judge condoned the delay in applying for refund and remitted the case to the 3rd appellant to reconsider the application for refund afresh and pass orders thereon. It is this judgment which is impugned before us. 2. We heard the learned counsel for the appellants and the learned counsel appearing for the respondent. 3. Admittedly, returns for the assessment years 1996-97 a....

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....any refund after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law. As is evident from this Section, the purpose of conferring such authority is for "avoiding genuine hardship". 5. Section 119(2)(b) reads thus: "119(2)(b): the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorize any income tax authority, not being a Commissioner (Appeals) to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such applic....